Running a business without tracking ATO due dates is a bit like hitchhiking across the galaxy without checking where your towel is. Technically possible, but unnecessarily risky. Between BAS, IAS, PAYG instalments, income tax returns, FBT, TPAR, super and trust distributions, there’s a steady stream of deadlines quietly shaping your cash flow and tax position.
This guide outlines the key ATO lodgement and payment due dates that affect most Australian small and medium-sized businesses — and what happens if you miss them. You’ll also see where timing creates opportunities: when to vary PAYG instalments, when super must reach the fund to stay deductible, and when trustees should sign distribution resolutions.
By the end, you’ll have a clear calendar of major deadlines and a practical case for having a fixed-fee tax agent like 42 Advisory manage the timetable so you can focus on running your business.
ATO deadlines influence:
Cash flow — BAS, PAYG instalments and super all impact working capital.
Deductibility — late superannuation may lose its tax deduction and attract the Superannuation Guarantee Charge (SGC).
Penalties — failure-to-lodge and general interest charges can apply when you miss deadlines.
Planning opportunities — timely variations and distributions can legitimately smooth your tax outcome.
The ATO sets due dates through legislation and published lodgement programs, such as those under the Taxation Administration Act 1953. Understanding this pattern allows you to plan ahead rather than react.
Quarterly BAS is due on the 28th day of the month following each quarter-end: 28 October, 28 February, 28 April, and 28 July. If you lodge through a registered tax agent like 42 Advisory, you receive an extension for three of the four quarters (Q2 in February has no extension). These dates apply to the standard financial year from 1 July to 30 June.
For most small businesses reporting quarterly, Business Activity Statements (BAS) are due as follows:
| Quarter | Period covered | Normal due date | 42 Advisory (Tax agent) lodgement & payment extension |
|---|---|---|---|
| Q1 | 1 July – 30 September | 28 October | 25 November |
| Q2 | 1 October – 31 December | 28 February | (no further extension – applies to all) |
| Q3 | 1 January – 31 March | 28 April | 26 May |
| Q4 | 1 April – 30 June | 28 July | 25 August |
If a due date falls on a weekend or public holiday, the next business day applies.
(Source: ATO – Due dates for lodging and paying your BAS)
These BAS cover GST, PAYG withholding, and (where applicable) PAYG instalments. The extra time through a registered tax agent applies if you’re on the agent’s client list and have a good lodgement history.
BAS is due 28 days after each quarter ends. For the 2025-26 financial year, quarterly BAS deadlines are 28 October 2025, 28 February 2026, 28 April 2026, and 28 July 2026. Tax agent clients receive extensions to 25 November, 26 May, and 25 August, respectively (no extension applies to Q2 in February).
The quarterly BAS cycle follows a predictable pattern aligned with the Australian financial year. Each Business Activity Statement covers a three-month period and reports your GST collected and paid, PAYG withholding from employee wages, and (where applicable) PAYG income tax instalments.
If a due date falls on a weekend or public holiday, the ATO extends it to the next business day. For businesses using a registered tax agent, the ATO lodgement program provides additional time for three of the four quarterly BAS periods.
If your business has a GST turnover of $20 million or more, or you’ve elected monthly reporting, BAS are generally due on the 21st of the following month (e.g. July BAS due 21 August). No extensions apply for the monthly BAS.
Lodging through 42 Advisory means benefiting from ATO’s registered-agent concessions — giving you additional time to lodge and pay quarterly BAS. This improves cash-flow management and reduces late lodgement risk.
Our fixed-fee BAS service includes:
Lodgement under the extended tax-agent program;
Monitoring of ATO due dates and payment plans; and
Integration of BAS projections into your quarterly management reports.
An Instalment Activity Statement (IAS) is used mainly for:
PAYG income-tax instalments where you don’t lodge a full BAS; and/or
PAYG withholding where you’re not registered for GST.
The ATO issues IAS with the due date printed on the form. Standard quarterly PAYG instalment due dates align with BAS:
28 October
28 February
28 April
28 July
Monthly IAS are generally due 21 days after the month-end.
You can vary PAYG instalments if your expected tax for the year will differ from the ATO’s default calculation. Variations must be made on or before the instalment’s due date (ATO guidance: How to vary PAYG instalments). Accurate projections avoid interest charges for underestimation.
Example:
A consulting firm expects a 40 % profit drop. 42 Advisory models taxable income, lodges a PAYG variation with the next IAS, and reduces instalments to match — improving cash flow without breaching ATO rules.
Self-lodging taxpayers: 31 October following year-end.
Registered-agent clients with good lodgement history: extensions commonly up to 15 May.
Self-lodging: 31 October.
Small entities via tax agent: typically 15 May.
Large/medium entities: 15 January or 28 February, depending on ATO classification.
Large/medium trusts: 15 January.
Most small discretionary trusts (via agent): 15 May.
Prior-year late lodgers: 31 October.
Engaging 42 Advisory ensures your entities are added to our lodgement program early, securing available extensions and reducing last-minute pressure.
The FBT year runs 1 April – 31 March.
FBT return and payment (self-lodged): due 21 May.
Lodged electronically by tax agent: extended to 25 June.
Quarterly FBT instalments apply if the annual FBT payable is≥ $3,000.
(See ATO – Lodging your FBT return and paying.)
Example:
A company providing car fringe benefits uses 42 Advisory’s June extension to finalise valuations calmly, avoiding late-lodgement penalties.
Businesses paying contractors in specified industries must lodge a TPAR by 28 August each year.
(ATO – Lodge your TPAR).
42 Advisory ensures contractor details, ABNs and GST data are captured correctly in your accounting system to simplify annual reporting.
* With the introduction of Payday Superannuation, employers will soon need to pay superannuation on the same day as salary and wages, and each employee’s super fund must then receive contributions within seven business days of payday.
July 2025 - June 2026 period only
| Quarter | Period covered | Payment due date |
|---|---|---|
| Q1 | 1 Jul – 30 Sep | 28 October |
| Q2 | 1 Oct – 31 Dec | 28 January |
| Q3 | 1 Jan – 31 Mar | 28 April |
| Q4 | 1 Apr – 30 Jun | 28 July |
Contributions must be received by the fund or clearing house by the due date to avoid SGC and preserve deductibility (ATO – Super payment due dates).
Employer contributions are deductible when received by the fund. Payments made too close to 30 June may clear in July, shifting the deduction to the next year.
42 Advisory reviews payroll timing to ensure June-quarter contributions are processed early and deductible in the intended year.
Payday Superannuation guide: What employers Must Know
For discretionary trusts, trustees must make and document distribution resolutions by 30 June (or earlier if required by the trust deed) for the income to be validly distributed. Late or invalid resolutions may result in income taxed to the trustee at the top marginal rate.
42 Advisory assists with:
Drafting compliant resolutions;
Reviewing deeds; and
Scheduling trustee meetings before year-end
A registered tax agent like 42 Advisory brings every obligation into a single compliance calendar:
BAS/IAS & PAYG: preparation, review, and extended lodgement via the agent program.
Income tax returns: coordinated by entity type and due date.
FBT & TPAR: annual planning and reporting.
Payroll & super: ensuring SG payments are timely and deductible.
Trusts: distribution planning before 30 June.
Tax planning: pre-year-end meetings to align deductions and cash-flow.
With a structured schedule, you can focus on growth while we manage deadlines — towel optional.
In October 2025, we met with a new prospect to review his personal tax position for the 2024–25 year.
During the meeting, our team estimated that he would have a significant tax payable due to capital gains and investment income.
We offered to onboard him as a 42 Advisory client, placing him under our registered tax agent lodgement program.
This automatically extended his income tax return due date from 31 October 2025 (if self-lodged) to 15 May 2026 — a full six-and-a-half-month extension.
During that period, he kept the tax payable amount in an interest-bearing account, effectively earning income on funds that would otherwise have been paid to the ATO.
By using our agent extension and structured tax planning, he stayed compliant and improved his after-tax cash flow.
List every entity and its obligations.
Map BAS, IAS, FBT, TPAR, super, and tax-return due dates.
Build a 12-month compliance calendar with internal cut-offs.
Automate reminders or delegate to your tax agent.
Review annually as your structure evolves.
If you’d like expert assistance in staying on top of your compliance, our team at 42 Advisory can help.
We offer tailored support in Bookkeeping, 3-Way Forecasting, Personal Tax, and Small Business Tax Accounting — so you can focus on running your business with confidence.
Understanding ATO due dates transforms them from a stress source into a planning framework.
Key takeaways
BAS lodgement extensions through a tax agent provide valuable breathing space.
PAYG, FBT, and TPAR each follow predictable annual cycles — plan cash flow accordingly.
Superannuation must hit the fund by its due date to stay deductible.
Trust resolutions should be signed before 30 June to avoid default taxation.
If you’d like to stop worrying about what’s due when, 42 Advisory can create and manage a tailored compliance calendar covering BAS, IAS, FBT, TPAR, super and trust distributions — all on a fixed-fee model.
Because in business, as in the galaxy, knowing your schedule is the key to avoiding chaos.
Disclaimer: This article contains general information only and does not consider your personal circumstances.
BAS deadlines for FY2025-26 and FY2026-27 include quarterly lodgement dates for self-lodgers and extended dates for tax agent submissions. Q2 BAS in February does not receive an extension.
| Quarter | Period | Self-Lodger Due Date | Tax Agent Extension |
|---|---|---|---|
| FY 2025-26 | |||
| Q1 | Jul-Sep 2025 | 28 Oct 2025 | 25 Nov 2025 |
| Q2 | Oct-Dec 2025 | 28 Feb 2026 | No extension |
| Q3 | Jan-Mar 2026 | 28 Apr 2026 | 26 May 2026 |
| Q4 | Apr-Jun 2026 | 28 Jul 2026 | 25 Aug 2026 |
| FY 2026-27 | |||
| Q1 | Jul-Sep 2026 | 28 Oct 2026 | 25 Nov 2026 |
| Q2 | Oct-Dec 2026 | 28 Feb 2027 | No extension |
| Q3 | Jan-Mar 2027 | 28 Apr 2027 | 26 May 2027 |
| Q4 | Apr-Jun 2027 | 28 Jul 2027 | 25 Aug 2027 |
For complete details on lodgement requirements and payment options, visit the ATO BAS due dates page.
Missing a BAS due date triggers a failure-to-lodge penalty of 330 dollars per 28-day period (small entity), plus General Interest Charge at 10.96 percent per annum compounding daily on any unpaid amount. Directors may face personal liability through director penalty notices if BAS remains 3 or more months overdue.
When you miss a BAS deadline, the ATO imposes penalties in stages. For a small entity (turnover under 1 million dollars), the failure-to-lodge penalty starts at 330 dollars and increases by 330 dollars for each additional 28-day period the BAS remains outstanding, up to a maximum of five penalty units (1,650 dollars total). Medium and large entities face higher penalties.
In addition to the FTL penalty, the ATO charges General Interest Charge on any unpaid BAS amount at 10.96 percent per annum, compounded daily. This interest accrues from the original due date until the debt is paid in full. If you also have employees and fail to remit withheld PAYG amounts, you may face additional director penalty notices if the debt remains outstanding for more than 3 months, making you personally liable as a company director.
If you have missed a BAS deadline, act quickly. You can apply for penalty remission or set up a payment plan with the ATO to reduce the financial impact. For guidance, see our late BAS lodgement penalties guide, or contact us about our BAS lodgement services.
You do not need to rely entirely on your accountant's word. The ATO provides easy online access to your lodgement history, allowing you to confirm that each BAS has been submitted and paid on time. Follow these steps to verify your BAS status today.